It is not hyperbole to say that this is the most challenging time to conduct an audit in our profession’s history. Our ability to communicate with our teams and clients has been complicated by social distancing and working remotely. The consequence for our profession is a need to re-examine how we plan and conduct the audit for many of our clients as the same as last year's (SALY) approach may be inefficient and impractical because of the pandemic. Also, there may be increased fraud and significant risk factors to your audit clients resulting from the negative economic consequences of the pandemic. In this video learning course, we will first examine how the coronavirus has disrupted the ways in which auditors traditionally gather evidence such as the use of inquiry, inspection, and observation (CAS 500). For example, how do we gather evidence for the assertions of existence and valuation of inventory if the auditor is not able to observe test counts because of the coronavirus? We will examine key areas of the Canadian Audit Standards and provide alternative ways of gathering evidence that may be more efficient and reliable during the pandemic. We will also provide best practices to help auditors communicate with their teams and clients.